Synopses & Reviews
Copleys Essentials of Accounting for Governmental and Not-for-Profit Organizations, 9e is best suited for those professors whose objective is to provide more concise coverage than what is available in larger texts. There is more comprehensive coverage of accounting for governmental and not-for-profit organizations than what is available in an advanced text but concise enough to be used effectively in a semester, quarter, or even a half term course focusing on just these areas. The main focus of this text is on the preparation of external financial statements which is a challenge among governmental reporting. This edition incorporates all of the FASB, GASB, GAO and AICPA pronouncements passed since the last edition.
Table of Contents
Chapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit Organizations Chapter 2: Overview of Financial Reporting for State and Local Governments Chapter 3: Budgetary Accounting for the General and Special Revenue Funds Chapter 4: Accounting for the General and Special Revenue Funds Chapter 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent Chapter 6: Proprietary Funds Chapter 7: Fiduciary (Trust) Funds, Interfund Transactions Chapter 8: Government-Wide Statements, Fixed Assets, Long-Term Debt Chapter 9: Accounting for Special-Purpose Entities, Including Public Colleges and Universities Chapter 10: Accounting for Private Not-For-Profit Organizations Chapter 11: College and University AccountingPrivate Institutions Chapter 12: Accounting for Hospitals and Other Health Care Providers Chapter 13: Auditing, Tax-Exempt Organizations, and Evaluating Performance Glossary: Governmental and Not-For-Profit Accounting Terminology